Trevor Whittingham of Fort Lee, New Jersey, owner and operator of two commercial parking lots in Upper Manhattan, pleaded guilty to willfully withholding his employee's payroll taxes from 2006 to 2009. According to the U.S. Attorney's office, Whittingham "used the corporate funds of EZ Going Park Here and We Have Cars II to pay for various personal items and otherwise finance a lavish lifestyle."

In the three years he ran the scam, Whittingham racked up an IRS bill of $251,265. The original indictment states that Whittingham held payroll taxes each quarter in increments between $4,000 and $8,000.

Whittingham will be sentenced in November, where the judge will determine whether or not he will serve the full five years the crime carries. I say give him the long haul; there's nothing more vulgar than a boss spending his workers' money.

It's bad enough that the government automatically takes a cut from your paycheck. It's salt in the wound when your boss never passes it on to the IRS and spends it on himself.